Analysis of needs and barriers for SMES in ESG reporting

February 2026

This report provides a comprehensive analysis of the current landscape regarding ESG reporting among small and medium-sized enterprises (SMEs). Based on a structured survey conducted involving about 100 SMEs from Bulgaria, Italy, Spaind and Ireland, the document explores the motivations, internal knowledge levels, and specific practices implemented by SMEs across the three ESG dimensions.

It identifies critical barriers to adoption of ESG reporting framework, such as regulatory complexity, limited financial resources, and a lack of internal technical expertise. Furthermore, the analysis examines the use of digital tools and communication strategies, highlighting a significant gap between general sustainability awareness and the technical capacity required for structured reporting. 

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